Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86075899" target="_blank" >RIV/61989100:27510/10:86075899 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers

Popis výsledku v původním jazyce

The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the "VAT Act"), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This Directive was amended several times and 1 January 2007 replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as "VAT Directive").The VAT Directive still has been passing through futher amendments and changes since its entering into force. In 2009 was also amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (hereinafter referred to as "Council Directive 2009/47/EC"), which entered into force on 1

Název v anglickém jazyce

Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers

Popis výsledku anglicky

The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the "VAT Act"), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This Directive was amended several times and 1 January 2007 replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as "VAT Directive").The VAT Directive still has been passing through futher amendments and changes since its entering into force. In 2009 was also amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (hereinafter referred to as "Council Directive 2009/47/EC"), which entered into force on 1

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2010

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

New Economic Challenges

ISBN

978-80-210-5111-9

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

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Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

20. 1. 2010

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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